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All Journal AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Journal of Agribusiness and Community Empowerment (JACE) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Ideguru: Jurnal Karya Ilmiah Guru Econetica Jurnal Abdimas Kartika Wijayakusuma Prosiding Konferensi Nasional PKM-CSR Eduvest - Journal of Universal Studies Indonesian Journal of Auditing and Accounting
Cahyaningsih Cahyaningsih
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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Pengaruh Audit Investigatif, Akuntansi Forensik, dan Sistem Pengendalian Internal dalam Mendeteksi Kecurangan Pengadaan Barang dan Jasa Cahyaningsih, Cahyaningsih; Putrie, Vitriany Syaurah; Farida, Ajeng Lutfhiatul
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.97

Abstract

Perkembangan teknologi dan sumber daya manusia memengaruhi berbagai sektor, termasuk akuntansi, dengan dampak positif dan negatif. Meningkatnya persaingan mendorong praktik tidak profesional seperti kecurangan, termasuk penyuapan dan manipulasi dokumen. Penelitian ini menguji pengaruh audit investigatif, akuntansi forensik, dan sistem pengendalian internal dalam mendeteksi kecurangan pengadaan barang dan jasa di Perwakilan BPKP DKI Jakarta. Penelitian ini bersifat kuantitatif dengan data primer dari 46 responden auditor di BPKP DKI Jakarta, menggunakan kuesioner skala Likert. Hasil penelitian menunjukkan bahwa penerapan audit investigatif, akuntansi forensik, sistem pengendalian internal, dan deteksi kecurangan pengadaan barang dan jasa telah sangat efektif. Penelitian ini juga menemukan bahwa audit investigatif, akuntansi forensik, dan sistem pengendalian internal berpengaruh positif dalam mendeteksi kecurangan. Temuan ini mengindikasikan bahwa semakin efektif penerapan audit investigatif, akuntansi forensik, dan sistem pengendalian internal meningkatkan kemampuan auditor untuk mengidentifikasi dan mengungkap kecurangan dalam pengadaan barang dan jasa.
Analisis Karakteristik Kepemimpinan Perempuan terhadap Perannya dalam Pendidikan Kejuruan Cahyaningsih, Cahyaningsih
Ideguru: Jurnal Karya Ilmiah Guru Vol. 10 No. 3 (2025): September 2025 Edition
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v10i3.2191

Abstract

A relatively unanalyzed issue of women's leadership is women's leadership in vocational education. The purpose of this study is to determine the characteristics of women's leadership in vocational education, as well as the influence of women's leadership characteristics on the role of women's leadership in vocational education. This study uses a mixed methods research method. This study uses a mixed methods mixed model, which is a research procedure in which researchers combine quantitative and qualitative data to obtain a comprehensive analysis to answer the research problem. In the quantitative stage, researchers conducted research on the leadership characteristics of 90 female principals in vocational education and followed by in-depth interviews with female principals. The qualitative data analysis process was carried out in five stages, namely: Compiling, Disassembling, Reassembling, Interpreting, Concluding. The findings of this study are strategies to improve the role of women's leadership in education which include: characteristics of women's leadership in vocational education are motherly, thrifty, meticulous, careful, responsive and tolerant, adaptable, creative and innovative, open communication. Women's leadership characteristics have a positive influence on the role of women's leadership in vocational education.
IMPLEMENTASI SISTEM AKUNTANSI UNTUK MENGEMBANGKAN BISNIS PRODUK LAUT DI CIREBON Cahyaningsih, Cahyaningsih; Majidah, Majidah; Alif, Rizky Mochamad
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.25002

Abstract

Abstrak: Para pengusaha dan nelayan di Kota Cirebon kesulitan melaut karena kurangnya modal untuk memperbaiki kapal rusak, yang disebabkan oleh kinerja keuangan perusahaan yang buruk. Akibatnya, perusahaan sulit mendapatkan dana untuk kegiatan usaha, dan pengusaha kurang memahami pentingnya kinerja keuangan sehingga sering menerima informasi yang tidak akurat tentang perkembangan usaha. Tujuan dilakukannya kegiatan pengabdian ini yaitu untuk meningkatkan softskill dan hardskill peserta pengabdian dengan meningkatnya pemahaman akuntansi dan kemampuan menggunakan sistem akuntansi agar kegiatan usaha yang dijalankan lebih efektif dan efisien serta menghasilkan informasi yang dapat dipercaya. Peserta sebanyak 52 Pengelola UMKM di Jalan Samadikun Kota Cirebon mendapatkan pelatihan Akuntansi dan Aplikasi UMKM dan didampingi dalam mengimplementasikan aplikasinya. Untuk mengukur peningkatan skill peserta, dilakukan perbandingan hasil dari pre-test dan post-test. Hasil menunjukkan bahwa ada peningkatan literasi akuntansi dari 60% menjadi 84%, literasi keuangan dari 63% menjadi 83%, dan literasi teknologi informasi dan komunikasi dari 59% menjadi 81%. Hasil tersebut menunjukkan adanya peningkatan softskill maupun hardskill peserta pengabdian. Kegiatan ini diharapkan dapat meningkatkan kinerja keuangan UMKM Produk Laut di Cirebon melalui peningkatan pemahaman dan keahlian akuntansi dan keuangan serta penggunaan aplikasi UMKM.Abstract: Entrepreneurs and fishermen in Cirebon City have difficulty going to sea due to a lack of capital to repair damaged ships caused by the company's poor financial performance. As a result, companies have difficulty obtaining funds for business activities, and entrepreneurs do not understand the importance of financial performance so they often receive inaccurate information about business developments. This activity aims to improve community service participants' soft and hard skills by increasing their understanding of accounting and the ability to use accounting systems so that business activities are carried out more effectively and efficiently and produce reliable information. Participants as many as 52 MSME Managers in Jalan Samadikun, Cirebon City received training in Accounting and MSME Applications and were assisted in implementing the application. This activity was evaluated by giving pre and post-tests. The comparison showed an increase in Accounting literacy from 60% to 84%, Financial literacy from 63% to 83%, and Information and Communication Technology (ICT) literacy from 59% to 81%. These results indicate community service participants' soft and hard skills have increased. This activity is expected to increase the financial performance of Marine Product MSMEs in Cirebon by improving accounting skills and using MSME applications.
Co-Authors Abadi, M. Taufiq Alexander Purba Alif, Rizky Mochamad Farida, Ajeng Lutfhiatul Hery Widijanto Majidah Majidah Nuralifah, Dieni Maitsa Paramita, Vevi Titania Putrie, Vitriany Syaurah Rahmadiah, Deva Anggraeni Sholihati, Salsa Nabila Suprehatin Suprehatin Wiwin Aminah